2020 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter F - Exempt Organizations
Part III - Taxation of Business Income of Certain Exempt Organizations
Front Matter

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Editorial Notes AMENDMENTS

2018—Pub. L. 115–141, div. U, title IV, §401(a)(125), Mar. 23, 2018, 132 Stat. 1190, substituted "Imposition of tax on unrelated business income of charitable, etc., organizations." for "Imposition of tax on unrelated business income of charitable organizations, etc." in item 511.

1969—Pub. L. 91–172, title I, §§101(a), 121(d)(3)(C), Dec. 30, 1969, 83 Stat. 492, 548, substituted "PART III" for "PART II" as part designation and substituted "Unrelated debt-financed income" for "Business leases" in item 514.

Publication Title United States Code, 2018 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter F - Exempt Organizations
PART III - TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS
- Front Matter
Date 2020
Laws In Effect As Of Date January 13, 2021
Positive Law No
Disposition standard
Statutes at Large References 83 Stat. 492
132 Stat. 1190
Public Law References Public Law 91-172, Public Law 115-141
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